On November 30, Petrov Co. has $115,600 of accounts receivable and uses the perpetual Inventory system. Dec. 4 Sold $9,565 of merchandise (that had cost $6,122) to customers on credit, teras n/30. 9 Sold $16,184 of accounts receivable to Main Bank. Main charges a 4% factoring fee. 17 Received $5,261 cash from customers in payment on their accounts. 27 Borrowed $9,248 cash from Main Bank, pledging $12,022 of accounts receivable as security for the loan (1) Prepare journal entries to record the above transactions. (2) Which transaction would most likely require a note to the financial statements? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount) View transaction list Journal entry worksheet 5 1 3 6 2 neredit. terms n/30 View transaction list Journal entry worksheet est whole dollar amount.) View transaction list Journal entry worksheet Received $5,261 cash from customers in payment on their accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 17 Record entry Clear entry View general journal Journal entry worksheet